JT CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JT CONSULTING
Largest movements
- Receivables within one year +€47,475
up €47,475 (+50.0%), from €94,957 to €142,432
of which Trade receivables: +€31,481
- Tangible fixed assets -€39,712
down €39,712 (-18.0%), from €220,722 to €181,010
of which Land and buildings: -€65,436
- Cash +€24,230
up €24,230 (+16.1%), from €150,304 to €174,534
mainly Depreciation (+€67,581) and Trade debts (+€38,863)
- Deferred charges and accrued income +€5,291
up €5,291 (+1,014%), from €522 to €5,813
- Trade debts +€38,863
up €38,863 (+3,878%), from €1,002 to €39,866
- Debts after one year -€12,515
down €12,515 (-22.8%), from €55,003 to €42,488
- Reserves +€11,608
up €11,608 (+12.1%), from €96,232 to €107,840
- Depreciation +€48,146
up €48,146 (+248%), from €19,434 to €67,581
- Gross operating margin +€45,192
up €45,192 (+113%), from €39,994 to €85,186
- Other operating charges -€1,203
down €1,203 (-60.8%), from €1,978 to €776
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,504 | €503,789 | +€37,284 | +8.0% |
| Fixed assets | 21/28 | €220,722 | €181,010 | -€39,712 | -18.0% |
| Tangible fixed assets | 22/27 | €220,722 | €181,010 | -€39,712 | -18.0% |
| Land and buildings | 22 | €219,603 | €154,167 | -€65,436 | -29.8% |
| Plant, machinery and equipment | 23 | - | €2,145 | +€2,145 | |
| Furniture and vehicles | 24 | €1,119 | €24,699 | +€23,580 | +2,108% |
| Current assets | 29/58 | €245,782 | €322,779 | +€76,996 | +31.3% |
| Amounts receivable within one year | 40/41 | €94,957 | €142,432 | +€47,475 | +50.0% |
| Trade receivables | 40 | - | €31,481 | +€31,481 | |
| Other amounts receivable | 41 | €94,957 | €110,951 | +€15,994 | +16.8% |
| Cash at bank and in hand | 54/58 | €150,304 | €174,534 | +€24,230 | +16.1% |
| Deferred charges and accrued income | 490/1 | €522 | €5,813 | +€5,291 | +1,014% |
| Total equity and liabilities | 10/49 | €466,504 | €503,789 | +€37,284 | +8.0% |
| Equity | 10/15 | €362,802 | €374,410 | +€11,608 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €96,232 | €107,840 | +€11,608 | +12.1% |
| Distributable reserves | 133 | €96,232 | €107,840 | +€11,608 | +12.1% |
| Profit (loss) carried forward | 14 | €247,978 | €247,978 | = | 0.0% |
| Amounts payable | 17/49 | €103,702 | €129,379 | +€25,676 | +24.8% |
| Amounts payable after more than one year | 17 | €55,003 | €42,488 | -€12,515 | -22.8% |
| Financial debts | 170/4 | €55,003 | €42,488 | -€12,515 | -22.8% |
| Amounts payable within one year | 42/48 | €48,699 | €86,381 | +€37,682 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €12,410 | €12,515 | +€105 | +0.8% |
| Trade debts | 44 | €1,002 | €39,866 | +€38,863 | +3,878% |
| Suppliers | 440/4 | €1,002 | €39,866 | +€38,863 | +3,878% |
| Taxes, remuneration and social security | 45 | €4,981 | €2,484 | -€2,497 | -50.1% |
| Taxes | 450/3 | €4,981 | €2,484 | -€2,497 | -50.1% |
| Other amounts payable | 47/48 | €30,306 | €31,516 | +€1,211 | +4.0% |
| Accrued charges and deferred income | 492/3 | - | €510 | +€510 | |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,434 | €67,581 | +€48,146 | +248% |
| Other operating charges | 640/8 | €1,978 | €776 | -€1,203 | -60.8% |
| Gross operating margin | 9900 | €39,994 | €85,186 | +€45,192 | +113% |
| Operating profit (loss) | 9901 | €18,581 | €16,829 | -€1,752 | -9.4% |
| Financial charges | 65/66B | €811 | €693 | -€119 | -14.6% |
| Recurring financial charges | 65 | €811 | €693 | -€119 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €17,769 | €16,136 | -€1,633 | -9.2% |
| Income taxes | 67/77 | €5,096 | €4,528 | -€567 | -11.1% |
| Profit (loss) for the period | 9904 | €12,674 | €11,608 | -€1,066 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,674 | €11,608 | -€1,066 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.